PECB ISO-IEC-27001-Lead-Auditor Question Answer
Question:
Which option below is correct about the audit plan?
The audit plan involves the use of several audit procedures
The audit plan should be flexible to allow for modifications
The auditeeās top management prepares the audit plan
Comprehensive and Detailed In-Depth Explanation:
B. Correct Answer:
Audit plans must remain flexible to adapt to unforeseen findings and risks.
ISO 19011:2018 specifies that audit planning should allow dynamic adjustments.
A. Incorrect:
Audit procedures are part of execution, not planning.
C. Incorrect:
The audit team, not top management, prepares the audit plan.
Relevant Standard Reference:
ISO 19011:2018 Clause 5.4 (Audit Planning Flexibility)
TESTED 11 Jul 2025
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